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122 results for “house property”+ Section 13(1)(d)clear

Sorted by relevance

Mumbai1,944Delhi1,424Bangalore623Chennai388Jaipur388Hyderabad247Ahmedabad235Pune176Chandigarh172Kolkata150Indore140Cochin122Raipur82SC68Visakhapatnam67Surat66Rajkot62Nagpur59Lucknow53Patna33Agra31Cuttack28Amritsar25Guwahati23Jodhpur15Varanasi11Allahabad10Dehradun7Panaji6A.K. SIKRI ROHINTON FALI NARIMAN4Ranchi4Jabalpur3T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 250116Section 143(3)31Section 153A22Addition to Income17Section 143(2)16Section 80G16Section 54F13Exemption12Section 13211Section 2(15)

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 122 · Page 1 of 7

11
Deduction11
House Property11

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

D E R Per Padmavathy S, Accountant Member These appeals are against the orders of CIT(A) - 12, Bengaluru, for the Assessment Year 2015-16, dated 28.02.2022 passed u/s.250 and u/s.271(1)(c) of the Income Tax Act (the Act) 2. We will first take up the appeal ITA Nos.566/Coch/2022 which is against the order u/s.250

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

D E R Per Padmavathy S, Accountant Member These appeals are against the orders of CIT(A) - 12, Bengaluru, for the Assessment Year 2015-16, dated 28.02.2022 passed u/s.250 and u/s.271(1)(c) of the Income Tax Act (the Act) 2. We will first take up the appeal ITA Nos.566/Coch/2022 which is against the order u/s.250

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

1) A housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

1) A housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

1) A housing society; property chargeable under section 22. (2) An urban consumer society; (3) A society carrying on transport business; (4) A society engaged in the performance of any manufacturing operations with the aid of power, where the gross total income does not exceed Rs. 20,000 (twenty thousand rupees) 29. From the Tabular form presented above

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 193/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

1(2), Knowell Jairaj Building Kochi. NH Byepass, Near Edappally Junction Kochi – 682 024. [PAN: AABCM 6039M] (Appellant) (Respondent) Appellant by: Sri. Santosh P. Abraham, Adv. Respondent by: Smt.J.M.Jamuna Devi, Sr.DR Date of Date of Hearing : 13.07.2023 Pronouncement: 25.09.2023 O R D E R Per Sanjay Arora, AM: These are two Appeals by the Revenue agitating the appellate order dated

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 192/COCH/2019[2012-13]Status: DisposedITAT Cochin25 Sept 2023AY 2012-13

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

1(2), Knowell Jairaj Building Kochi. NH Byepass, Near Edappally Junction Kochi – 682 024. [PAN: AABCM 6039M] (Appellant) (Respondent) Appellant by: Sri. Santosh P. Abraham, Adv. Respondent by: Smt.J.M.Jamuna Devi, Sr.DR Date of Date of Hearing : 13.07.2023 Pronouncement: 25.09.2023 O R D E R Per Sanjay Arora, AM: These are two Appeals by the Revenue agitating the appellate order dated

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

D E R Per: George George K., J.M. This appeal at the instance of the assessee is directed against the order of the CIT(A)/NFAC, Delhi dated 25.05.2022 passed under Section 250 of the Income Tax Act, 1961 (the Act). The relevant assessment year is 2011-12. 2. The assessee has raised the following grounds of appeal: - “1

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 211/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 212/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 207/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

M/S PERINGATTU HEALTH FOUNDATION PRIVATE,ERNAKULAM vs. ITO CORPORATE WARD 2(3), KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 23/COCH/2023[2014-15]Status: DisposedITAT Cochin28 Nov 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt. Parvathi Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 12Section 143(3)Section 22Section 24(1)(b)

D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order dated 05.06.2022 by the Commissioner of Income Tax (Appeals), Income Tax Department [CIT(A)], dismissing the assessee’s appeal contesting it’s assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 14.12.2016 for assessment year

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since